﻿{"id":14642,"date":"2016-09-19T00:30:15","date_gmt":"2016-09-18T22:30:15","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14642"},"modified":"2024-09-26T16:59:24","modified_gmt":"2024-09-26T14:59:24","slug":"credit-impot-famille-comment-ca-marche","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/credit-impot-famille-comment-ca-marche\/","title":{"rendered":"Le cr\u00e9dit d\u2019imp\u00f4t famille"},"content":{"rendered":"<p style=\"text-align: justify;\">Il est de plus en plus fr\u00e9quent de voir des soci\u00e9t\u00e9s engager des sommes pour permettre \u00e0 leurs salari\u00e9s de concilier vie familiale et vie professionnelle.<\/p>\n<p style=\"text-align: justify;\">Ces entreprises peuvent alors b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t particulier dit \u00ab cr\u00e9dit d\u2019imp\u00f4t famille \u00bb. <strong>Celui-ci est \u00e9gal 25% ou 50% des d\u00e9penses \u00e9ligibles et s\u2019impute sur l\u2019IR ou l\u2019IS des entreprises concern\u00e9es.<\/strong><\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point avec vous sur ce cr\u00e9dit d\u2019imp\u00f4t.<\/p>\n<h2 style=\"text-align: justify;\">I. Entreprises concern\u00e9es <img decoding=\"async\" class=\" wp-image-11798 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg\" alt=\"entreprises concern\u00e9es par le CIF\" width=\"130\" height=\"162\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1-242x300.jpg 242w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/choisir2-gimp-70-1.jpg 289w\" sizes=\"(max-width: 130px) 100vw, 130px\" \/><\/h2>\n<p style=\"text-align: justify;\">Le cr\u00e9dit d\u2019imp\u00f4t famille (CIF) est accord\u00e9 aux <strong>entreprises industrielles, commerciales, lib\u00e9rales ou agricoles impos\u00e9es \u00e0 l\u2019IS ou l\u2019IR<\/strong> selon le r\u00e9gime du b\u00e9n\u00e9fice r\u00e9el normal ou simplifi\u00e9 de plein droit ou sur option.<\/p>\n<p style=\"text-align: justify;\">Ce cr\u00e9dit d\u2019imp\u00f4t concerne aussi<\/p>\n<ul>\n<li style=\"text-align: justify;\">les entreprises \u00e0 l\u2019IR impos\u00e9es selon le r\u00e9gime de d\u00e9claration contr\u00f4l\u00e9e,<\/li>\n<li style=\"text-align: justify;\">les associations,<\/li>\n<li style=\"text-align: justify;\">et les autres \u00e9tablissements publics \u00e0 l&rsquo;IS,<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les entreprises qui b\u00e9n\u00e9ficient d\u2019une e<strong>xon\u00e9ration totale ou partielle d\u2019IS ou d\u2019IR peuvent aussi pr\u00e9tendre \u00e0 obtenir ce cr\u00e9dit d\u2019imp\u00f4t<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Enfin, peu importe le statut juridique de l&rsquo;entreprise b\u00e9n\u00e9ficiaire. (entreprise individuelle ou soci\u00e9t\u00e9 de capitaux). Sont cependant exclus du dispositif :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Les micro-entreprises<\/li>\n<li style=\"text-align: justify;\">Les auto-entrepreneurs<\/li>\n<li style=\"text-align: justify;\">Les entrepreneurs individuels sans salari\u00e9.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">II. La d\u00e9claration<\/h2>\n<p style=\"text-align: justify;\">Les soci\u00e9t\u00e9s qui b\u00e9n\u00e9ficient du cr\u00e9dit d\u2019imp\u00f4t doivent compl\u00e9ter :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Le formulaire 2069-FA et reporter le montant du cr\u00e9dit d\u2019imp\u00f4t sur le relev\u00e9 de solde d\u2019IS (2572) et la d\u00e9claration 2069-RCI si la soci\u00e9t\u00e9 est \u00e0 l\u2019IS<\/strong><\/li>\n<li><strong>Le formulaire 2069-FA et reporter le montant du cr\u00e9dit d\u2019imp\u00f4t sur la d\u00e9claration 2042-C PRO et 2069-RCI pour les associ\u00e9s de soci\u00e9t\u00e9s de personnes.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pour les entreprises qui rel\u00e8vent de l\u2019IR, quelques pr\u00e9cisions sont n\u00e9cessaires :<\/p>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\" wp-image-13372 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/03\/r\u00e9diger-un-courrier-10-gimp-70-300x150.jpg\" alt=\"d\u00e9claration CIF\" width=\"318\" height=\"159\" \/>Le formulaire 2069-FA doit \u00eatre annex\u00e9 \u00e0 la d\u00e9claration de r\u00e9sultats et d\u00e9pos\u00e9 au SIE dont d\u00e9pend l\u2019entreprise.<\/p>\n<p style=\"text-align: justify;\"><strong>Un exemplaire dudit formulaire doit aussi \u00eatre transmis au Ministre charg\u00e9 de la famille.<\/strong><\/p>\n<p style=\"text-align: justify;\">Si l\u2019associ\u00e9 d\u2019une soci\u00e9t\u00e9 de personnes b\u00e9n\u00e9ficie, en plus, d\u2019un cr\u00e9dit d\u2019imp\u00f4t au titre de sa participation dans la soci\u00e9t\u00e9, il porte, ligne 8 de la d\u00e9claration 2069-FA, sa quote-part de cr\u00e9dit d\u2019imp\u00f4t famille au titre de ses participations dans des soci\u00e9t\u00e9s de personnes. Il pr\u00e9cisera aussi l\u2019identit\u00e9 des soci\u00e9t\u00e9s de personnes concern\u00e9es.<\/p>\n<h2 style=\"text-align: justify;\">III. Compl\u00e9ter le formulaire 2069-FA<\/h2>\n<p style=\"text-align: justify;\"><strong>Les d\u00e9penses \u00e9ligibles sont celles qui ont \u00e9t\u00e9 engag\u00e9es au cours de l\u2019ann\u00e9e civile au titre de laquelle on demande le cr\u00e9dit d\u2019imp\u00f4t famille.<\/strong><\/p>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Exemple :<\/strong> si une entreprise cl\u00f4ture son exercice au 30\/06\/2017, et qu\u2019elle a engag\u00e9 des d\u00e9penses \u00e0 la fois pour la p\u00e9riode du 1\/07\/2016 au 31\/12\/2016 (500 000 \u20ac) et pour la p\u00e9riode du 1\/01\/2017 au 30\/0\/2017 (300 000\u20ac).<br \/>\nLes d\u00e9penses prises en compte pour le calcul de l\u2019IS de l\u2019exercice 2016-2017 seront celles engag\u00e9es en 2016 soit 500 000\u20ac.<\/div><\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. D\u00e9penses ouvrant droit au cr\u00e9dit d\u2019imp\u00f4t<\/h3>\n<p style=\"text-align: justify;\">Les d\u00e9penses sont class\u00e9es en deux cat\u00e9gories :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Les d\u00e9penses de cat\u00e9gorie 1<\/strong> :<br \/>\n<h3 style=\"padding-left: 30px; text-align: justify;\"><img decoding=\"async\" class=\" wp-image-11757 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/protection-sociale-famille-gimp-70-1-300x195.jpg\" alt=\"d\u00e9penses \u00e9ligibles au CIF\" width=\"243\" height=\"158\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/protection-sociale-famille-gimp-70-1-300x195.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/protection-sociale-famille-gimp-70-1.jpg 552w\" sizes=\"(max-width: 243px) 100vw, 243px\" \/><\/h3>\n<ul>\n<li>Il s\u2019agit des d\u00e9penses qui viennent financer la cr\u00e9ation et le fonctionnement des haltes-garderies et des cr\u00e8ches. L\u2019entreprise elle-m\u00eame (ou un mode inter-entreprise) peut exploiter ces structures. Elles doivent servir \u00e0 l\u2019accueil des enfants de moins de trois ans des salari\u00e9s.<\/li>\n<li>Il s\u2019agit aussi des versements de l\u2019entreprise en contrepartie de prestations d\u2019accueil des enfants de moins de 3 ans en cr\u00e8che ou haltes-garderies quand des organismes priv\u00e9s ou publics les g\u00e8rent.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Les d\u00e9penses de cat\u00e9gorie 2<\/strong> : les aides financi\u00e8res de l\u2019entreprise destin\u00e9es \u00e0 financer des services \u00e0 la personne comme par exemple des <a href=\"https:\/\/valoxy.org\/blog\/le-cheque-emploi-service-universel-cesu\/\" target=\"_blank\" rel=\"noopener noreferrer\">CESU<\/a>.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les enfants doivent avoir moins de 3 ans et doivent \u00eatre ceux des salari\u00e9s de l\u2019entreprise qui finance la structure. La structure en question n&rsquo;a pas \u00e0 \u00eatre enti\u00e8rement d\u00e9di\u00e9e \u00e0 l\u2019entreprise.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Montant du cr\u00e9dit d\u2019imp\u00f4t famille<\/h3>\n<p style=\"text-align: justify;\">Le montant du CIF est plafonn\u00e9 \u00e0 500 000\u20ac par ann\u00e9e civile.<\/p>\n<p style=\"text-align: justify;\">Le taux est de :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>50% des d\u00e9penses de cat\u00e9gorie 1 <\/strong><\/li>\n<li><strong>25% des d\u00e9penses de cat\u00e9gorie 2<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Le montant des d\u00e9penses se retient HT. Les <strong>subventions publiques re\u00e7ues pour financer les d\u00e9penses doivent aussi se d\u00e9duire de la base des sommes prises pour le calcul du CIF<\/strong>.<\/p>\n<h2 style=\"text-align: justify;\">IV. Comment utiliser le cr\u00e9dit d&rsquo;imp\u00f4t famille ?<\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-12949 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/11\/argent-loupe-gimp-70-300x238.jpg\" alt=\"utilisation CIF\" width=\"196\" height=\"155\" \/>Le cr\u00e9dit d\u2019imp\u00f4t va venir<strong> s\u2019imputer sur le montant de l\u2019imp\u00f4t sur le revenu ou de l\u2019IS d\u00fb au titre de l\u2019ann\u00e9e au cours de laquelle l\u2019entreprise a engag\u00e9 les d\u00e9penses.<\/strong><\/p>\n<p style=\"text-align: justify;\">Si l\u2019exercice ne co\u00efncide pas avec l\u2019ann\u00e9e civile, l\u2019imputation s\u2019op\u00e8re sur l\u2019imp\u00f4t d\u00fb au titre de l\u2019exercice clos au cours de l\u2019ann\u00e9e suivant celle durant laquelle l\u2019entreprise a engag\u00e9 ces d\u00e9penses.<\/p>\n<p style=\"text-align: justify;\">En cas d\u2019exc\u00e9dent, <strong>une demande de restitution est toujours possible :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Via l\u2019imprim\u00e9 2573 pour l\u2019IS<\/li>\n<li>En cas de soci\u00e9t\u00e9 de personnes, les associ\u00e9s doivent exercer leur activit\u00e9 dans la soci\u00e9t\u00e9 pour qu\u2019une restitution soit possible.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><strong>Conclusion<\/strong><\/h4>\n<p style=\"text-align: justify;\">Le CIF est un bon moyen pour une entreprise de diminuer sa fiscalit\u00e9, tout en aidant ses salari\u00e9s \u00e0 r\u00e9soudre leurs contraintes familiales. N\u2019h\u00e9sitez pas \u00e0 faire appel \u00e0 un professionnel pour la d\u00e9claration et le suivi des d\u00e9penses \u00e9ligibles au cr\u00e9dit d&rsquo;imp\u00f4t famille !<\/p>\n<p>Pour en savoir plus sur les cr\u00e9dits d&rsquo;imp\u00f4ts, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-credit-impot-famille-cif-03132014avl1\/\" target=\"_self\" rel=\"noopener noreferrer\">Le Cr\u00e9dit Imp\u00f4t Famille (CIF)<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lcredit-impot-innovation-02132014avl1\/\" target=\"_self\" rel=\"noopener noreferrer\">Le cr\u00e9dit imp\u00f4t innovation<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/credit-impot-recherche-quest-ce-que-le-rescrit\/\" target=\"_self\" rel=\"noopener noreferrer\">Cr\u00e9dit Imp\u00f4t Recherche : qu\u2019est ce que le rescrit ?<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/le-credit-dimpot-pour-les-depenses-de-prospection-commerciale\/\" target=\"_self\" rel=\"noopener noreferrer\">Le cr\u00e9dit d\u2019imp\u00f4t pour les d\u00e9penses de prospection commerciale<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Il est de plus en plus fr\u00e9quent de voir des soci\u00e9t\u00e9s engager des sommes pour permettre \u00e0 leurs salari\u00e9s de concilier vie familiale et vie professionnelle. Ces entreprises peuvent alors b\u00e9n\u00e9ficier d\u2019un cr\u00e9dit d\u2019imp\u00f4t particulier dit \u00ab cr\u00e9dit d\u2019imp\u00f4t famille&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-14642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le cr\u00e9dit d\u2019imp\u00f4t famille | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le cr\u00e9dit d&#039;imp\u00f4t famille permet \u00e0 l&#039;entreprise d&#039;imputer jusqu&#039;\u00e0 50% des d\u00e9penses permettant \u00e0 ses salari\u00e9s de concilier vie professionnelle et familiale\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/credit-impot-famille-comment-ca-marche\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le cr\u00e9dit d\u2019imp\u00f4t famille | Blog Valoxy - 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